DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LTD, RANCHI
In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed
ITA 217/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee
Section 271Section 271(1)(c)Section 274Section 40
ia) in respect of IICM Charges. The expenses were treated as capital expenses by the Assessing Officer. The CIT(A) NFAC too has dismissed the assessee's appeal on the same ground in respect of IICM expenses in A.Y. 2008-09. The assessee had claimed the same expenses and again after being disallowed by the Assessing Officer, establishing mens
